2025 Arizona Tax Credits

Arizona taxpayers are eligible to make charitable contributions to qualifying organizations that may directly offset their Arizona income taxes, subject to limitations. These nonrefundable tax credits allow individual taxpayers to directly offset their Arizona income tax owed, as long as there is a tax liability for the year.

Below is a summary of the credits and the maximum contribution limits for tax year 2025, including links with more information about the credits:

• $200 single / $400 joint Arizona Military Family Relief Fund. https://dvs.az.gov/donate/military-family-relief-fund-2023
• $200 single / $400 joint   Arizona Public School Tax Credit. https://azdor.gov/tax-credits/public-school-tax-credit
• $495 single / $987 joint   Arizona Qualifying Charitable Organization (QCO). See https://azdor.gov/tax-credits/contributions-qcos-and-qfcos for explanation and list of qualifying charities.
• $618 single / $1,234 joint Arizona Qualifying Foster Care Charitable Organization (QFCO). See https://azdor.gov/tax-credits/contributions-qcos-and-qfcos for explanation and list of qualifying charities.
• $769 single / $1,535 joint Credit for Contributions to Private School Tuition Organizations. https://azdor.gov/tax-credits/credits-contributions-certified-school-tuition-organizations
• $766 single / $1,527 joint “Switcher” Credit for Contributions to Certified School Tuition Organizations (if you already made the donation above). https://azdor.gov/tax-credits/credits-contributions-certified-school-tuition-organizations

Contact us with any questions about these tax credits.